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W poszukiwaniu ładu terminologicznego: zdolność płatnicza, płynność finansowa, wypłacalność

100%
Stępień K.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
|
2013
|
issue 908
93-102
EN
Being solvent determines whether or not an enterprise exists in a market economy. A lack of solvency is therefore one reason businesses fail. In the economics literature, beside the notion of solvency there are also the ideas of financial liquidity and the ability to pay. Some authors identify these notions as being interchangeable, while others differentiate them, ascribing to them different essential ranges and a different character of mutual relation. This paper explains the meaning of these notions and also describes the mutual relations between them.
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